Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The Evolving Schedule M–3: A New Era of Corporate Show and Tell?

10 references·2 citing·52 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

2006Tax shelters and corporate debt policy799 cited
2003Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives435 cited
2003What Can We Infer about a Firm's Taxable Income from Its Financial Statements?321 cited
2003An evaluation of alternative measures of corporate tax rates259 cited
2004Lost in Translation: Detecting Tax Shelter Activity in Financial Statements158 cited
2002Trends in Book-Tax Income and Balance Sheet Differences130 cited
2004Corporate Tax Avoidance and the Properties of Corporate Earnings120 cited
2003Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income110 cited
2005Bank-Tax Conformity for Corporate Income: An Introduction to the Issues86 cited
2002Did Enron Pay Taxes?: Using Accounting Information to Decipher Tax Status60 cited

Cited by

2019How do IRS Resources Affect the Corporate Audit Process?85 cited
2016TRENDS IN THE SOURCES OF PERMANENT AND TEMPORARY BOOK-TAX DIFFERENCES DURING THE SCHEDULE M-3 ERA21 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work